Sharma Enterprises Cma

Loan Amortisation Schedule
Loan 322,915.00 322,915.00

Period 52 52
Rate of
Interest 9.50% 9.50%
Installment ₹ -7,599.77 ₹ -7,599.77
Opening Installmen
Date Balances Interest Principal t
1/31/2023 322,915.00 2,556.41 5,043.36 7,599.77
2/28/2023 317,871.64 2,516.48 5,083.29 7,599.77
3/31/2023 312,788.35 2,476.24 5,123.53 7,599.77
4/30/2023 307,664.83 2,435.68 5,164.09 7,599.77
5/31/2023 302,500.74 2,394.80 5,204.97 7,599.77
6/30/2023 297,295.76 2,353.59 5,246.18 7,599.77
7/31/2023 292,049.58 2,312.06 5,287.71 7,599.77
8/31/2023 286,761.87 2,270.20 5,329.57 7,599.77
9/30/2023 281,432.30 2,228.01 5,371.76 7,599.77
10/31/2023 276,060.54 2,185.48 5,414.29 7,599.77
11/30/2023 270,646.25 2,142.62 5,457.15 7,599.77
12/31/2023 265,189.09 2,099.41 5,500.36 7,599.77
1/31/2024 259,688.74 2,055.87 5,543.90 7,599.77
2/29/2024 254,144.84 2,011.98 5,587.79 7,599.77
3/31/2024 248,557.05 1,967.74 5,632.03 7,599.77
4/30/2024 242,925.02 1,923.16 5,676.61 7,599.77
5/31/2024 237,248.41 1,878.22 5,721.55 7,599.77
6/30/2024 231,526.85 1,832.92 5,766.85 7,599.77
7/31/2024 225,760.00 1,787.27 5,812.50 7,599.77
8/31/2024 219,947.50 1,741.25 5,858.52 7,599.77
9/30/2024 214,088.98 1,694.87 5,904.90 7,599.77
10/31/2024 208,184.08 1,648.12 5,951.65 7,599.77
11/30/2024 202,232.44 1,601.01 5,998.76 7,599.77
12/31/2024 196,233.67 1,553.52 6,046.25 7,599.77
1/31/2025 190,187.42 1,505.65 6,094.12 7,599.77
2/28/2025 184,093.30 1,457.41 6,142.36 7,599.77
3/31/2025 177,950.93 1,408.78 6,190.99 7,599.77
4/30/2025 171,759.94 1,359.77 6,240.00 7,599.77
5/31/2025 165,519.94 1,310.37 6,289.40 7,599.77
6/30/2025 159,230.53 1,260.58 6,339.19 7,599.77
7/31/2025 152,891.34 1,210.39 6,389.38 7,599.77
8/31/2025 146,501.96 1,159.81 6,439.96 7,599.77
9/30/2025 140,062.00 1,108.82 6,490.95 7,599.77
10/31/2025 133,571.05 1,057.44 6,542.33 7,599.77
11/30/2025 127,028.72 1,005.64 6,594.13 7,599.77
12/31/2025 120,434.59 953.44 6,646.33 7,599.77
1/31/2026 113,788.26 900.82 6,698.95 7,599.77
2/28/2026 107,089.32 847.79 6,751.98 7,599.77
3/31/2026 100,337.34 794.34 6,805.43 7,599.77
4/30/2026 93,531.90 740.46 6,859.31 7,599.77
5/31/2026 86,672.60 686.16 6,913.61 7,599.77
6/30/2026 79,758.98 631.43 6,968.34 7,599.77
7/31/2026 72,790.64 576.26 7,023.51 7,599.77
8/31/2026 65,767.13 520.66 7,079.11 7,599.77
9/30/2026 58,688.01 464.61 7,135.16 7,599.77
10/31/2026 51,552.86 408.13 7,191.64 7,599.77
11/30/2026 44,361.21 351.19 7,248.58 7,599.77
12/31/2026 37,112.64 293.81 7,305.96 7,599.77
1/31/2027 29,806.68 235.97 7,363.80 7,599.77
2/28/2027 22,442.88 177.67 7,422.10 7,599.77
3/31/2027 15,020.78 118.91 7,480.86 7,599.77
4/30/2027 7,539.92 59.69 7,540.08 7,599.77
Closing
Balances
317,871.64
312,788.35
307,664.83
302,500.74
297,295.76
292,049.58
286,761.87
281,432.30
276,060.54
270,646.25
265,189.09
259,688.74
254,144.84
248,557.05
242,925.02
237,248.41
231,526.85
225,760.00
219,947.50
214,088.98
208,184.08
202,232.44
196,233.67
190,187.42
184,093.30
177,950.93
171,759.94
165,519.94
159,230.53
152,891.34
146,501.96
140,062.00
133,571.05
127,028.72
120,434.59
113,788.26
107,089.32
100,337.34
93,531.90
86,672.60
79,758.98
72,790.64
65,767.13
58,688.01
51,552.86
44,361.21
37,112.64
29,806.68
22,442.88
15,020.78
7,539.92
-0.16
COST OF PROJECT AND MEANS OF FINANCING
Cost of Project
Already
Srl. No. Particulars incurred To be incurred Total Cost Equity (Margin) Bank Loan (Net)
% Value %
1 Land including developments - - - 0% - 100%
2 Building and other civil works - - - 0% - 100%
3 Plant & Machinary - - - 25% - 75%
Alighnment Machine - - - 5% - 95%
Wheel Balancer - - 5% - 95%
Tyre Changer - - 5% - 95%
Two Post Lift - - 5% - 95%
Nitrogen - - 5% - 95%
Wheel Standing Lift - - 5% - 95%
Car Washer - - 5% - 95%
Vaccumm Cleaner - - 5% - 95%
Air Compressor - - 5% - 95%
Foam Machine - - 5% - 95%
Indigenous - - - 25% - 75%
Imported - - - 0% - 100%
4 Essential tools, spares & accessories - - - 0% - 100%
5 Testing Equipments - - - 0% - 100%
6 Miscellaneous Fixed assets - - - 0% - 100%
7 Erection / Installation charges - - - 0% - 100%
8 Preminary Expenses - - - 0% - 100%
9 Pre-operative Expenses - - - 0% - 100%
10 Provision for Contigencies - 0% - 100%
Buildings - - - 0% - 100%
Plant & Machinery - - - 0% - 100%
Other Fixed assets - - - 0% - 100%
11 Working capital required - 10,640,000 - 0% 2,640,000 100%
12 Total - 10,640,000 - 2,640,000
1,084,673.00
Means of financing
Amount
Srl. No. Particulars raised To be raised Total
1 Capital
Already Contributed - - -
Contributing capital - 2,640,000 2,640,000
2 Reaserves - - -
3 Terms Loan - 8,000,000 8,000,000
4 Unsecured Loans & Deposits
Indicate sources - - -
Rate of interest - - -
Repayment period - - -
5 Deferred Payments ( Arrangements
including Suppliers - - -
Credits) - - -
6 Subsidy
Central Government - - -
State Government - - -
7 Sood Capital
Indicate sources - - -
8 Internal cash Accruals - - -
9 Cash Credit from Bank - - -
Total - 10,640,000 10,640,000
Bank Loan (Net)
Value
-
-
-
- -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
8,000,000
8,000,000
Month TV Cgst Sgst Igst
April -June 4,363,791.43 109,094.79 109,094.79
July 813,274.00 7,427.91 7,427.91 25,807.90
Aug 2,132,473.81 53,311.85 53,311.85
Sept 710,824.60 17,770.62 17,770.62
Oct 1,421,649.21 35,541.23 35,541.23
Nov 1,518,980.00 37,974.50 37,974.50
Dec 2,020,243.40 50,506.09 50,506.09
jan 2,060,648.27 51,516.21 51,516.21
feb 2,122,467.72 53,061.69 53,061.69
march 2,207,366.42 55,184.16 55,184.16
19,371,718.86 311,626.97 311,626.97

M/S SHARMA ENTERPRISES
PROPRIETOR- PUNAM DEVI (PAN-CDFPD1361M)
WORKING CAPITAL REQUIREMENT FOR ANTICIPATED TURNOVER
F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
ACTUAL ESTIMATED PROJECTED PROJECTED
FIRST METHOD OF LENDING
Amount Amount Amount Amount
1. Projected Annual Turnover 4,581,198.00 9,845,140.00 25,047,075.00 28,303,194.75
2. 25% of Project Annual Turnover 1,145,299.50 2,461,285.00 6,261,768.75 7,075,798.69
3. Borrower's Contribution
(i) 5% of Project Annual Turnover 229,059.90 492,257.00 1,252,353.75 1,415,159.74
(ii) Projected NWC 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00
(iii) Whichever ever Lower of (I) or (ii) 229,059.90 492,257.00 1,252,353.75 1,415,159.74
4. Bank Finance
(I) 20% of Projected Annual Turnover 916,239.60 1,969,028.00 5,009,415.00 5,660,638.95
(ii) Item 2 minus Item 3(ii) 916,239.60 1,969,028.00 5,009,415.00 5,660,638.95
5. Permissibile Bank Finance 916,239.60 1,969,028.00 5,009,415.00 5,660,638.95

(Whichever is lower of 4(I) or 4(ii)
6. Request for Bank Finance - 5,000,000.00 5,000,000.00 5,000,000.00
F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25

SECOND METHOD OF LENDING ACTUAL ESTIMATED PROJECTED PROJECTED
Amount Amount Amount Amount
1. Total Current Assets 1,806,953.00 8,249,379.00 8,947,014.00 9,894,945.00
2. Other Current Liabilities

(other then Bank Borrowing) 709,022.00 744,567.00 921,836.00 1,081,211.00
3. Working Capital Gap 1,097,931.00 7,504,812.00 8,025,178.00 8,813,734.00
4. Min. stipluated Net working 451,738.25 2,062,344.75 2,236,753.50 2,473,736.25

capital(25% of TCA excluding
export receivables)
5. Actual/projected net working 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00

capital
6. item 3 minus item 4 646,192.75 5,442,467.25 5,788,424.50 6,339,997.75
7. item 3 minus item 5 - 5,000,000.00 5,000,000.00 5,000,000.00
8. Maximum Permissible Bank

Finance (lower 6 or 7) - 5,000,000.00 5,000,000.00 5,000,000.00
9. Excess borrowing repreesenting - - - -
FINANCIAL POSITION
Particulars
F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Gross Sales 4,581,198.00 9,845,140.00 25,047,075.00 28,303,194.75
Other Income 0.00 0.00 0.00 0.00
Operating Profit / Loss 1,122,393.00 2,165,931.00 5,510,357.00 6,226,703.00
Profit Before Tax 625,449.00 656,110.00 1,787,212.00 2,177,723.00
Profit After Tax 625,449.00 656,110.00 1,787,212.00 2,177,723.00
EBIT 625,449.00 735,276.00 2,262,212.00 2,652,723.00
Cash Profit / Loss 684,341.00 702,795.00 1,825,030.00 2,208,890.00

Block Assets 362,591.00 303,699.00 257,014.00 219,196.00
Depreciation 58,892.00 46,685.00 37,818.00 31,167.00
Net Assets 303,699.00 257,014.00 219,196.00 188,029.00
Secured Loan-CC(H) - 5,000,000.00 5,000,000.00 5,000,000.00
Secured Loan-Term Loan - - - -
Secured Loan-Term Loan payable within 1 year - - - -
Total Debts - 5,000,000.00 5,000,000.00 5,000,000.00
Unsecured Loans - - - -
Paid-up Capital 1,401,630.00 3,811,102.00 4,580,010.00 5,514,589.00
Interest on Loan - 79,166.00 475,000.00 475,000.00
Tangible Networth 1,401,630.00 3,811,102.00 4,580,010.00 5,514,589.00
Interest Coverage Ratio #DIV/0! 9.29 4.76 5.58
Net Working Capital 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00
Current Assets 1,806,953.00 8,249,379.00 8,947,014.00 9,894,945.00
Current liabilities 709,022.00 5,744,567.00 5,921,836.00 6,081,211.00

Current Ratio 2.55 1.44 1.51 1.63
Debt Equity Ratio 0.00 1.31 1.09 0.91
Net Profit / Sales 13.65 6.66 7.14 7.69
TEKARI ROAD, PATTHAR KI MASJID, PATNA-800006
SCHEDULE - I
FIXED ASSETS
Addition
during
W.D.V. as on Sales Rate of W.D.V.
PARTICULARS the year Total Depreciation
01.04.2020 /Adjustments Depreciation 31.03.2022
Before
30.09.2021
Furniture and Fixture 104,701.00 - 104,701.00 10% 10,470.00 94,231.00

Electrical Fitting 45,600.00 - 45,600.00 15% 6,840.00 38,760.00
Computor 38,950.00 - 38,950.00 40% 15,580.00 23,370.00
Refridgerator 154,890.00 - 154,890.00 15% 23,234.00 131,656.00
Inverter and Battery 18,450.00 18,450.00 15% 2,768.00 15,682.00
Total - - 362,591.00 58,892.00 303,699.00

SCHEDULE -I
FIXED ASSETS
Addition
PARTICULARS during Total Depreciation
the year

Computor 23,370.00 - 23,370.00 40% 9,348.00 14,022.00
Refridgerator 131,656.00 - 131,656.00 15% 19,748.00 111,908.00
Inverter and Battery 15,682.00 - 15,682.00 15% 2,352.00 13,330.00
Total 303,699.00 - 303,699.00 46,685.00 257,014.00

SCHEDULE -I
FIXED ASSETS
Addition
the year

Computor 14,022.00 - 14,022.00 40% 5,609.00 8,413.00
Refridgerator 111,908.00 - 111,908.00 15% 16,786.00 95,122.00
Inverter and Battery 13,330.00 - 13,330.00 15% 2,000.00 11,330.00
- - - 0% - -
Total 257,014.00 - - 257,014.00 37,818.00 219,196.00

SCHEDULE -I
FIXED ASSETS
Addition
the year

Computor 8,413.00 - 8,413.00 40% 3,365.00 5,048.00
Refridgerator 95,122.00 - 95,122.00 15% 14,268.00 80,854.00
11,330.00 - 11,330.00 15% 1,700.00 9,630.00
Total 219,196.00 - - 219,196.00 31,167.00 188,029.00

CMA DATA
LIABILITIES

F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Proprietor's Capital 1,401,630 3,811,102 4,580,010 5,514,589
Secured term Loan - - - -
CC Limit from Bank - 5,000,000 5,000,000 5,000,000
Unsecured Loans from Friend & Relative - - - -
Current Liabilities 709,022 744,567 921,836 1,081,211
2,110,652 9,555,669 10,501,846 11,595,800

ASSETS
Fixed Assets :
Gross Block 362,591 303,699 257,014 219,196
Less: Depreciation 58,892 46,685 37,818 31,167
Net Block 303,699 257,014 219,196 188,029
Fixed Deposit & Other Investment - 1,049,276 1,335,636 1,512,826

Current Assets :
Stocks in Trade 1,525,450 6,650,245 6,849,752 7,055,245
Debtors 228,663 1,364,559 1,799,717 2,500,082
Other Current assets - - - -
Advances To Supplier - - - -
Cash & Bank Balances 52,840 234,575 297,545 339,618
2,110,652 9,555,669 10,501,846 11,595,800

CMA DATA
PROJECTED PROFITABILITY STATEMENT

F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
INCOME:
Sales 4,581,198.00 9,845,140.00 25,047,075.00 28,303,194.75

Closing Stocks 1,525,450.00 6,650,245.00 6,849,752.00 7,055,245.00
Total 6,106,648.00 16,495,385.00 31,896,827.00 35,358,439.75
Other Income (Interest Income & Discount Income) - - - -
6,106,648.00 16,495,385.00 31,896,827.00 35,358,439.75
EXPENDITURE:
(i) Opening Stocks - 1,525,450.00 6,650,245.00 6,849,752.00
(ii) Purchase 4,846,140.00 12,446,960.00 19,044,659.00 21,475,777.75
(iii) Freight Inward 121,154.00 311,174.00 476,116.00 536,894.00
(iv) Other Direct Expenses/ 16,961.00 45,870.00 215,450.00 269,313.00
Cost of Production 4,984,255.00 14,329,454.00 26,386,470.00 29,131,736.75
Gross Profit 1,122,393.00 2,165,931.00 5,510,357.00 6,226,703.00
1 - - -
Selling & Admin. Exp. 438,052.00 1,383,970.00 3,210,327.00 3,542,813.00
PBDIT 684,341.00 781,961.00 2,300,030.00 2,683,890.00

PBDIT (%) 11.21% 4.74% 7.21% 7.59%
Interest on Loan - 79,166.00 475,000.00 475,000.00
Depreciation 58,892.00 46,685.00 37,818.00 31,167.00
Profit Before Tax 625,449.00 656,110.00 1,787,212.00 2,177,723.00
Provision for Taxation - - - -
Profit After Tax 625,449.00 656,110.00 1,787,212.00 2,177,723.00
B/F from Prev Years - - - -
Balance Tfd. to B/S. 625,449.00 656,110.00 1,787,212.00 2,177,723.00
CMA DATA
CASH FLOW STATEMENT DIRECT METHOD
INFLOW OF FUNDS F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Opening Cash & Bank Balances - 52840.000 234,575.00 297,545.00
Increase in Capital 1,151,450.00 2,015,806.00 54,023.00 63,490.00
Cash Accruals 684,341.00 702,795.00 1,825,030.00 2,208,890.00
Increase in Secured Loans Payable - - - -
Increase in Unsecured Loan - - - -
Increase in CC Limit - 5,000,000.00 - -
Increase in Current Liabilities 709,022.00 35,545.00 177,269.00 159,375.00
Total : 2,544,813.00 7,806,986.00 2,290,897.00 2,729,300.00
OUT FLOW OF FUNDS ACTUAL ESTIMATED PROJECTED PROJECTED

F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Increase in Fixed Assets 362,591.00 - - -
Increase in other non CA - 1,049,276.00 286,360.00 177,190.00
Increase/Decrease in Current Assets 1,754,113.00 6,260,691.00 634,665.00 905,858.00
Repayment of Secured & Unsecured Loan - - - -
Decrease in Current Liabilities - - -
Drawings/Dividend 375,270.00 262,444.00 1,072,327.00 1,306,634.00
Closing Cash & Bank Balances 52,839.00 234,575.00 297,545.00 339,618.00
Total : 2,544,813.00 7,806,986.00 2,290,897.00 2,729,300.00

CMA DATA
CASH FLOW STATEMENT INDIRECT METHOD
Cash Flow Statement ( Indirect Method ) F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Cash flow from Operating Activities
Net Profit After Depreciation 625,449.00 656,110.00 1,787,212.00 2,177,723.00
Add: Depreciation 58,892.00 46,685.00 37,818.00 31,167.00
684,341.00 702,795.00 1,825,030.00 2,208,890.00
Increase in current Liabilities 709,022.00 35,545.00 177,269.00 159,375.00
Decrease in Current Liabilities - - - -
Increase in current Assets (1,754,113.00) (6,260,691.00) (634,665.00) (905,858.00)
Decrease in Current Assets - - - -
Cash Flow from Operating Activites (A) (360,750.00) (5,522,351.00) 1,367,634.00 1,462,407.00
Cash Flow from Investing Activities

Income from Investments - - -
Changes in Fixed Assets (362,591.00) - - -
Changes in Investments - (1,049,276.00) (286,360.00) (177,190.00)
Investing Activity (B) (362,591.00) (1,049,276.00) (286,360.00) (177,190.00)
Cash Flow from Financing Activities

Increase/Decrease in Loan - 5,000,000.00 - -
Decrease in Loan Liability - - - -
Increase in Capital 1,151,450.00 2,015,806.00 54,023.00 63,490.00
Drawings (375,270.00) (262,444.00) (1,072,327.00) (1,306,634.00)
Payment of Provison for Taxes - - - -
Net Cash flow from Financing Activity (C ) 776,180.00 6,753,362.00 (1,018,304.00) (1,243,144.00)
Cash And Cash Equivalent 52,839.00 181,735.00 62,970.00 42,073.00
Opening Cash Balance - 52,839.00 234,576.00 297,544.00
Closing Cash Balance 52,839.00 234,574.00 297,546.00 339,617.00
CMA DATA
RATIO ANALYSIS FOR FINANCIAL POSITION

F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
SALES 4,581,198.00 9,845,140.00 25,047,075.00 28,303,194.75
Operating Profit 1,122,393.00 2,165,931.00 5,510,357.00 6,226,703.00
Operating Profit (%) 24.50 22.00 22.00 22.00
Net Profit after Tax 625,449.00 656,110.00 1,787,212.00 2,177,723.00
Net Profit Ratio (%) 13.65 6.66 7.14 7.69
EBIT 625,449.00 735,276.00 2,262,212.00 2,652,723.00
Interest on Loan - 79,166.00 475,000.00 475,000.00
Return on Net Worth % 44.62 17.22 39.02 39.49
Net Worth 1,401,630.00 3,811,102.00 4,580,010.00 5,514,589.00
Current Assets 1,806,953.00 8,249,379.00 8,947,014.00 9,894,945.00
Current Liabilities 709,022.00 5,744,567.00 5,921,836.00 6,081,211.00
Current Ratio 2.55 1.44 1.51 1.63
NWC 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00
Debt - 5,000,000.00 5,000,000.00 5,000,000.00
Debt/Equity - 1.31 1.09 0.91
Interest Coverage Ratio #DIV/0! 9.29 4.76 5.58
TOL 709,022.00 5,744,567.00 5,921,836.00 6,081,211.00
TNW 1,401,630.00 3,811,102.00 4,580,010.00 5,514,589.00
TOL/TNW 0.51 1.51 1.29 1.10

CMA DATA
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II : OPERATING STATEMENT
F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Following Yr. Following Yr. Following Yr. Following Yr.

ACTUAL ESTIMATED PROJECTED Projection
1. Gross Sales -
(i) Domestic Sales 4,581,198 9,845,140 25,047,075 28,303,195
(ii) Export Sales - - - -
Total 4,581,198 9,845,140 25,047,075 28,303,195
2. Less : Excise Duty - - - -

3. Net Sales (1-2) 4,581,198 9,845,140 25,047,075 28,303,195
4. % age rise(+) or fall(-) in

net sales as compared to previous year
5. Cost of Sales
(i) Raw materials (including stores & other
items used in the process of manufacture)
(a) Imported - - - -
(b) Indigenous 4,846,140 12,446,960 19,044,659 21,475,778
(ii) Other Spares
(b) Indigenous - - - -
(iii) Power and Fuel/ Freight Inward 121,154 311,174 476,116 536,894
(iv) Direct Labour - - - -
(v) Other Mfg. Expenses 16,961 45,870 215,450 269,313
(vi) Depreciation 58,892 46,685 37,818 31,167
(vii) SUB TOTAL (i to vi) 5,043,147 12,850,689 19,774,043 22,313,152

(viii) Add : Opening Stock in Process - - - -
Sub - Total 5,043,147 12,850,689 19,774,043 22,313,152

(ix) Deduct : Closing Stock in Process - - - -
(x) Cost of Production 5,043,147 12,850,689 19,774,043 22,313,152
(xi) Add : Opening Stock of finished goods - 1,525,450 6,650,245 6,849,752
Sub - Total 5,043,147 14,376,139 26,424,288 29,162,904
(xii) Deduct : Closing Stock of finished goods 1,525,450 6,650,245 6,849,752 7,055,245
(xiii) SUB TOTAL (Total Cost of Sales) 3,517,697 7,725,894 19,574,536 22,107,659
CMA DATA
F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25

6. Selling, General and Admn. Exps. 438,052 1,383,970 3,210,327 3,542,813
7. SUB TOTAL (5+6) 3,955,749 9,109,864 22,784,863 25,650,472

8. Operating Profit before Interest (3-7) 625,449 735,276 2,262,212 2,652,723
9. Interest - 79,166 475,000 475,000

10. Operating Profit after Interest (8-9) 625,449 656,110 1,787,212 2,177,723
11.(i) Add : Other non-operating income

(a) Interest & other income - - - -
(b) Interest on Investment - - - -
Sub-total (Income) - - - -
(ii) Deduct : Other non-operating expenses
(a) Misc. Exps. W/O - - - -
(b) Prior Period Adjustment - - - -
Sub-total (Expenses) - - - -
(iii) Net of other non-operating income/

expenses (net of 11(i) & 11(ii) ) - - - -
12. Profit before tax/loss ( 10+11(iii) ) 625,449 656,110 1,787,212 2,177,723
13. Provision for taxes - - - -
14. Net Profit/loss (12-13) 625,449 656,110 1,787,212 2,177,723
15. (a) Drawing 375,270 262,444 1,072,327 1,306,634

(b) Dividend Rate - - - -
16. Retained Profit (14-15) 250,179 393,666 714,885 871,089
17. Retained Profit/Net Profit(%) 2.50 1.67 2.50 2.50

CMA DATA
FORM III
ANALYSIS OF BALANCE SHEET
LIABILITIES F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25

2020-21 2020-21 2020-21 2020-21
CURRENT LIABILITIES
1. Short term borrowing from banks
(incldg. bills purchased, discounted &
excess borrowing placed on repayment basis)
(i) From applicant bank - 5,000,000 5,000,000 5,000,000
(ii) From other bank - - - -
(iii) Unsecured Loan - - - -
Sub - Total (A) - 5,000,000 5,000,000 5,000,000
2. Short term borrowing from others - - - -

3. Sundry Creditors (Trade) 666,482 673,147 833,103 974,731
4. Advance payment from customers - - - -
5. Provision for taxation - - - -

6. Dividend payable - - - -
7. Creditors for expenses 27,540 55,420 63,733 76,480
(due within one year)
8. Deposits/instalments of term loans/
DPG/Debenture, etc.
(due within one year)
Term Loan from Bank - - - -
Deferred Payment Liabilities - - - -
9. Other current liabilities and Provision 15,000 16,000 25,000 30,000
(Due within one year)
Sub - Total (B) 709,022 744,567 921,836 1,081,211
10. TOTAL CURRENT LIABILITIES 709,022 5,744,567 5,921,836 6,081,211
(Total of 1 to 9) 709,022 5,744,567 5,921,836 6,081,211
CMA DATA
F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25

2020-21 2020-21 2020-21 2020-21
TERM LIABILITIES
11. Debentures (not maturing within one year) - - - -

12. Preference Shares - - - -
13. Term loans (excluding instalments - - - -

within one year)
Term Loan from Bank - - - -
14. Deferred Payment Credits - - - -
(excldg. instalments due within one year)
15. Term deposits (repayable after one year)

Unsecured loan - - - -
16. Sales Tax Deferment - - - -

17. TOTAL TERM LIABILITIES
(Total of 11 to 16) - - - -
18. TOTAL OUTSIDE LIABILITIES

(Total of 10 to 17) 709,022 5,744,567 5,921,836 6,081,211
NET WORTH
19. Ordinary Share Capital 1,151,450 1,401,630 3,811,102 4,580,010
20. General Reserve/(Drawing) (375,270) (262,444) (1,072,327) (1,306,634)
21. Revaluation Reserve - - - -
22. Other Reserve (including provision) - 2,015,806 54,023 63,490
23. Surplus(+) or deficit(-) in 625,450 656,110 1,787,212 2,177,723

Profit and Loss Account
24. NET WORTH 1,401,630 3,811,102 4,580,010 5,514,589
25. TOTAL LIABILITIES (18+24) 2,110,652 9,555,669 10,501,846 11,595,800

CMA DATA
ASSETS F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25

CURRENT ASSETS
26. Cash & Bank Balances 52,840 234,575 297,545 339,618
27. Investments (other than long term - - - -

investments)
(i) Government & other Trustee securities - - - -
(ii) Fixed deposits with Banks - - - -

28.(i) Receivables other than deferred & 228,663 1,364,559 1,799,717 2,500,082
exports (incldg. bills purchased/
discounted by banks)
(ii) Exports receivables (incldg. - - - -
purchased/discounted by bank)
29. Instalments of deferred receivables - - - -

(Due within one year)
30. Inventory :
(i) Raw material(inclg.stores & other items
used in the process of manufacture)
(ii) Stock-in-process - - - -
(iii) Finished goods 1,525,450 6,650,245 6,849,752 7,055,245
(iv) Other Consumables Spares
31. Advance to Suppliers of Raw materials & - - - -

Stores/Spares
32. Advance payment of taxes - - - -
33. Other Current Assets - - - -
Advance to Staff & Others - - - -
34. TOTAL CURRENT ASSETS 1,806,953 8,249,379 8,947,014 9,894,945

(Total of 26 to 33) 1,806,953 8,249,379 8,947,014 9,894,945
CMA DATA
F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25

2020-21 2020-21 2020-21 2020-21
FIXED ASSETS
35. Gross Block (Land & Building 362,591 303,699 257,014 219,196
Machinery, Work in progress)
36. Depreciation to date 58,892 46,685 37,818 31,167
37. NET BLOCK (35-36) 303,699 257,014 219,196 188,029
OTHER NON CURRENT ASSETS

38.(i) Investment/book debts/advances/
deposits which are not Current Assets
(a) Investments in subsidiary - - - -
companies/affiliates
(b) Fixed Deposit - 1,049,276 1,335,636 1,512,826
(ii) Advances to Suppliers of Capital Goods - - -
(iii) Deferred receivables (maturity - - -
exceeding one year)
(iv) Margin money for B.G. & L.C. - - -
39. Capital Work in Progress - - -
40. Loans & Advances - - -

41. TOTAL OTHER NON CURRENT ASSETS - 1,049,276 1,335,636 1,512,826
42. Intangible Assets (Preliminary & - - -

Pre-operative Expenses)
43. TOTAL ASSETS 2,110,652 9,555,669 10,501,846 11,595,800
(Total of 34,37,41 & 42) - - -
44. TANGIBLE NET WORTH (24-42) 1,401,630 3,811,102 4,580,010 5,514,589

45. NET WORKING CAPITAL 1,097,931 2,504,812 3,025,178 3,813,734
(17+24)-(37+41+42) to Tally (34-10) 1,097,931 2,504,812 3,025,178 3,813,734
46. Current Ratio (34/10) 2.55 1.44 1.51 1.63
47. Total Outside Liabilities/
Tangible Net worth (18/44) 0.51 1.51 1.29 1.10
48. TTL/TNW (17/24) - - - -
49. Net Sales/TTA (3/43-42) 2.17 1.03 2.39 2.44
ADDITIONAL INFORMATION
(A) Arrears of Depreciation - - - -
(B) Contingent Liabilities :
(i)Arrear of Cumulative dividends - - - -
(ii)Gratuity liability not provided for - - - -
(iii)Disputed excise/customs/tax liabilities - - - -
(iv)Other liabilities not provided for - - - -
CMA DATA
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
AS PER BALANCE SHEET DATED F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25

2020-21 2020-21 2020-21 2020-21
A. CURRENT ASSETS
1. Raw Materials (incl. Stores and other items
used in the process of manufacture)
(Month's Consumption) - - - -
(b) Indigineous - - - -
(Month's Consumption) - - - -
2. Other Consumables Spares,
excluding those included in 1 above - - - -
3. Stock in Process - - - -
- - - -
4. Finished Goods 1,525,450 6,650,245 6,849,752 7,055,245
5. Receivables, other than export and deferred receivables

incl. Bills purchased & discounted by Bankers 228,663 1,364,559 1,799,717 2,500,082
- - - -
6. Export Receivables (incl bills purchased and discounted) - - - -
- - - -
TOTAL RECEIVABLES 1,754,113 8,014,804 8,649,469 9,555,327
7. Advances to Suppliers of raw materials & Stores/spares - - - -

8. Other Current Assets incl. Cash & Bank Balances &
deferred receivables due within a year - - - -
Cash & Bank Balances 52,840 234,575 297,545 339,618

Investment Except L.T. - - - -
Instt. Of deferred receivables - - - -
Adv. Payment of Taxes - - - -
Others - - - -
9. Total Current Assets 1,806,953 8,249,379 8,947,014 9,894,945
(To agree with item 34 in form III) 1,806,953 8,249,379 8,947,014 9,894,945
CMA DATA
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
AS PER BALANCE SHEET DATED F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25

2020-21 2020-21 2020-21 2020-21
B. CURRENT LIABILITIES
(Other than Bank Borrowings for Working Capital)
10. Creditors for purchase of raw material, stores &

consumables stores 42,540 71,420 88,733 106,480
- - - -
11. Advances from Customers - - - -
12. Statutory Liabilities - - - -
13. Other Current Liabilities
S.T. Borrowings/Creditors for expenses 666,482 673,147 833,103 974,731
TDS Payable - - - -
Instt. Of TL, DPG, Pub. Dep. - - - -
Sales Tax & AIADA Loan - - - -
14. TOTAL 709,022 744,567 921,836 1,081,211

(To agree with sub-total B-Form III) 709,022 744,567 921,836 1,081,211
- - - -
ESTIMATED AND PROJECTED BALANCE SHEET AS ON 31ST MARCH,2022 To 31ST MARCH 2025
MAURYA VIHAR COLONY , NEAR TAPOVAN SCHOOL KUMHRAR-800026
ESTIMATED & PROJECTED PROFIT AND LOSS

2022 2023 2024 2025
% of Capacity Utilisation
INCOME:
Outward Supply of Goods/ Gross Receipts 4,581,198.00 9,845,140.00 25,047,075.00 28,303,194.75

Add: Closing Stocks 1,525,450.00 6,650,245.00 6,849,752.00 7,055,245.00
Total Value 6,106,648.00 16,495,385.00 31,896,827.00 35,358,439.75
Other Income
% increase in Sales 154% 13%
EXPENDITURE
To Opening Stocks - 1,525,450.00 6,650,245.00 6,849,752.00
To Cost of Purchases 4,846,139.00 12,446,960.00 19,044,659.00 21,475,777.75
To Cold Storage Rent 16,961.00 45,870.00 215,450.00 269,313.00
To Freight Inward 121,154.00 311,174.00 476,116.00 536,894.00
Cost of Production 4,984,254.00 14,329,454.00 26,386,470.00 29,131,736.75
Gross Profit 1,122,394.00 2,165,931.00 5,510,357.00 6,226,703.00
24.50 22.00 22.00 22.00
To Account Expenses 12,000.00 16,000.00 25,000.00 30,000.00
To Salary Expenses 216,000.00 360,000.00 480,000.00 540,000.00
To Bank & Other Charges 2,124.00 25,000.00 150,000.00 150,000.00
To Bank Interest - 79,166.00 475,000.00 475,000.00
To Stock insurance - 24,606.00 25,344.00 26,104.00
To Electricity & Generator Charges 56,360.00 102,450.00 124,989.00 127,489.00
To Rent 60,000.00 96,000.00 144,000.00 168,000.00
To Misc Expenses 10,450.00 40,400.00 78,780.00 14,650.00
To News Paper and Perdical Exp 450.00 473.00 497.00 522.00
To Packing and Forwarding Exp 54,897.00 354,870.00 1,359,140.00 1,522,237.00
To Printing & Stationery 3,547.00 5,420.00 5,691.00 5,805.00
To Sales Commission - 123,064.00 313,088.00 353,790.00
To Staff Welfare Exp 13,147.00 85,470.00 125,400.00 176,814.00
To Telephone Exp 1,120.00 2,540.00 2,692.00 2,854.00
To Travelling & Conveyance 7,957.00 147,677.00 375,706.00 424,548.00
To Depreciation 58,892.00 46,685.00 37,818.00 31,167.00
To Net Profit Transferred to Capital Account 625,450.00 656,110.00 1,787,212.00 2,177,723.00

13.65% 6.66% 7.14% 7.69%
Notes : -
1. CGTMSE Charges is 2.5 % on the limit availed for the year to year basis .
2.Interest on Loan is 9.5% P.A
3.Stock insurance is .37% on the basis of stock value.
4.Business is registered under GST But start commencement this year due to covid
5 If we look at the Net profit ratio its showing decline from Actual year 2021-22 to Estiamted Year 2022-23 which is heappening due to in the
year 2021-22 sales is generally concentared for retail buyer and now the Firm changed the Strategey towards Wolesale segment where lesser
profit margin is compensate from Sales Volume.
ESTIMATED AND PROJECTED BALANCE SHEET AS ON 31ST MARCH,2022 To 31ST MARCH 2025
MAURYA VIHAR COLONY , NEAR TAPOVAN SCHOOL KUMHRAR-800026
ESTIMATED & PROJECTED BALANCE SHEET
Actual ESTIMATED PROJECTED PROJECTED

2022 2023 2024 2025
LIABILITIES
Proprietors Capital
As per last Balance 1,151,450.00 1,401,630.00 3,811,102.00 4,580,010.00
Add: Net Profit 625,450.00 656,110.00 1,787,212.00 2,177,723.00
Add: Interest Income - 54,023.00 63,490.00
Add: Capital Introduction - 2,015,806.00 -
1,776,900.00 4,073,546.00 5,652,337.00 6,821,223.00
Less:- Drawing 375,270.00 262,444.00 1,072,327.00 1,306,634.00
Net Capital 1,401,630.00 3,811,102.00 4,580,010.00 5,514,589.00
Cash Credit Account - 5,000,000 5,000,000 5,000,000

Current Liabilities & Provisions
Sundry Creditors 666,482.00 673,147.00 833,103.00 974,731.00
Expenses Payble 27,540.00 55,420.00 63,733.00 76,480.00
Legal Fee Fee Payable 15,000.00 16,000.00 25,000.00 30,000.00
2,110,652.00 9,555,669.00 10,501,846.00 11,595,800.00
ASSETS
Fixed Assets :
Gross Block 362,591.00 303,699.00 257,014.00 219,196.00
Less: Depreciation 58,892.00 46,685.00 37,818.00 31,167.00
Net Block 303,699.00 257,014.00 219,196.00 188,029.00
Investment & Security Deposit ( Non Current )
Recurring Deposit 20,000.00 120,000.00 126,300.00
Add:-Interest During The Year 263.00 6,300.00 6,631.00
Recurring Deposit - 20,263.00 126,300.00 120,000.00
Fixed Deposit 1,000,000.00 1,029,013.00 1,209,336.00
Add:-Interest During The Year - 8,750.00 54,023.00 63,490.00
Conslidated Investment - 1,029,013.00 1,209,336.00 1,392,826.00
Current Assets :
Closing Stock ( Certfiied by Management/ Prop) 1,525,450.00 6,650,245.00 6,849,752.00 7,055,245.00
Sundry Debtors Receivable 228,663.00 1,364,559.00 1,799,717.00 2,500,082.00
GST Input - - - -
Advances to Supplier - -
Cash and Bank Balances
Cash in Hand 12,430.00 45,180.00 95,005.00 87,168.00
Bank banlance 40,410.00 189,395.00 202,540.00 252,450.00
2,110,652.00 9,555,669.00 10,501,846.00 11,595,800.00
Break Even Analysis

F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Sales 4,581,198.00 9,845,140.00 25,047,075.00 28,303,194.75
Vairable Expenses 3,458,805.00 7,679,209.00 19,536,718.00 22,076,491.75
Contribution 1,122,393.00 2,165,931.00 5,510,357.00 6,226,703.00
Fixed Expenses 496,944.00 1,509,821.00 3,723,145.00 4,048,980.00
PV Ratio 2.26 1.43 1.48 1.54
BEP Sales 2,028,343.78 6,862,822.09 16,923,384.83 18,404,454.09
% BEP Sales 44.28% 69.71% 67.57% 65.03%

MOVEMENT OF NWC
Particulars
F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Opening NWC - - - -
Add-Long Term Sources 1,401,630.00 3,811,102.00 4,580,010.00 5,514,589.00
Less-Long Term Uses 303,699.00 1,306,290.00 1,554,832.00 1,700,855.00
Surplus(Deficit) 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00
Closing NWC (Should be equal to
Surplus/(Deficit) 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00
MOVEMENT OF TNW
Particulars
F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Opening TNW 1,151,450.00 1,401,630.00 3,865,125.00 4,643,500.00

Add-Increase in paid-up
capital/share application
money/any addition - - - -
Add-Increase /decreases in
Reserves(Excl Revaluation
Reserve) 625,449.00 656,110.00 1,787,212.00 2,177,723.00
Debit balance in PL if any - - - -
Withdrwal if any 375,270.00 262,444.00 1,072,327.00 1,306,634.00
Closing TNW 1,401,629.00 1,795,296.00 4,580,010.00 5,514,589.00
Less- Intangibles Assets - - - -

Less- Investment in
Allied/subsidiaries co etc - - - -
Adjusted TNW 1,401,629.00 1,795,296.00 4,580,010.00 5,514,589.00
Salient Features F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25
Sales 4,581,198.00 9,845,140.00 25,047,075.00 28,303,194.75
CAGR 57.66%
Sales Growth Ratio 114.90% 154.41% 13.00%
Total ASSET
(Stock +
Asset Coverage Ratio 1.53 Collatral+ FD 7,670,245.00
(bench Mark is 1.33) Loan 5,000,000.00
DEBT SERVICE COVERAGE RATIO
Particulars ESTIMATED PROJECTED 0 #REF! #REF! #REF! #REF! #REF!

2023 2024 2025 2026 2027 2028 2029 2030
Net profit After Tax 625,450.00 1,787,212.00 2,177,723.00 #REF! #REF! #REF! #REF! #REF!
Depreciation - - - #REF! #REF! #REF! #REF! #REF!
Interest on term Loan - - - - - - - -
625,450.00 1,787,212.00 2,177,723.00 #REF! #REF! #REF! #REF! #REF!
Interest on Term Loan 0.00 - - - - - - -
Repayment of Loan 0.00 - - - - - - -
0.00 - - - - - - -
D.S.C.R GROSS 0.00 - - - - - - -
Average DSCR 0.00
PAY BACK PERIOD

Pay back period is the period at which the net inflow equals net outflow Amount (Rs.)
Year Cash flows P.V. Factor Present Value Cumulative

at K= at K= 8.50% Cash Flows
8.50%
0 0.00 0 0.00 0.00

I 625,450.00 1.000 625,450.00 625,450.00
II 1,787,212.00 1.000 1,787,212.00 1,787,212.00
III 1,239,000.00 1.000 1,239,000.00 1,239,000.00
III 2,177,723.00 0.783 1,704,956.97 465,956.97
IV #REF! 0.722 #REF! #REF!
V #REF! 0.665 #REF! #REF!
VI. #REF! 0.613 #REF! #REF!
VII #REF! 0.565 #REF! #REF!
VIII #REF! 0.521 #REF! #REF!
IX #REF! 0.480 #REF! #REF!
X #REF! 0.442 #REF! #REF!
Pay back period of the project #REF!

(Less than 7 Year)
Note : The Payaback is less than the loan tenure , So that bank can easily finance on the above parameters.
INTERNAL RATE OF RETRUN
Hear Intial Investment is Rs. 10,640,000.00

I.R.R of the Project is #REF!
Amount (Rs.)
Year Cash Flows
3 ###
3 625,449.00
4 1,787,212.00
5 2,177,723.00
6 #REF!
7 #REF!
8 #REF!
9 #REF!
10 #REF!
Calculation of Weighatge Averagae Capital

Equity Debt
Required Rate of Return on 20% 8.50%

Weightage of Debt and Equity 0.00% 100.00%
Weighted Average Cost of

Capital 0.00% 8.50%
Total 8.50%
Note : Project IRR is More than the average annual Wighted Cost of Capital
Financial Indicators F.Y 2020-21 F.Y 2021-22 F.Y 2022-23 F.Y 2023-24
S.no Particular Actual Actual Estimated Projected
1 Paid-Up Capital 1,401,630.00 4,580,010.00 5,514,589.00 #REF!
2 Reserves & Surplus - - - -
3 Intangible Assets - - - -
4 Tangible Net Worth 1,401,630.00 4,580,010.00 5,514,589.00 #REF!
5 Adjusted TNW (4+7-11) 1,401,630.00 4,580,010.00 5,514,589.00 #REF!
6 Long term Liabilities (Net

of 7 below) - - - -
7 Unsecured loans from - - - -
8 Capital Employed (4+6+7) 1,401,630.00 4,580,010.00 5,514,589.00 #REF!
9 Total Outside Liabilities 709,022.00 5,921,836.00 6,081,211.00 #REF!
10 Gross Block 362,591.00 257,014.00 219,196.00 #REF!
10a Net Block 303,699.00 219,196.00 188,029.00 #REF!
11 Investment in subsidiaires/ - - - -
associâtes
12 Non-Current Assets - 1,335,636.00 1,512,826.00 #REF!
13 Current Assets 1,806,953.00 8,947,014.00 9,894,945.00 #REF!
14 Current Liabilities 709,022.00 5,921,836.00 6,081,211.00 #REF!
15 NWC 1,097,931.00 3,025,178.00 3,813,734.00 #REF!
16 Net Sales/Revenues
Domestic 4,581,198.00 25,047,075.00 28,303,194.75 #REF!
Export - - - -
% growth 447% 13% #REF!

17 Gross Profit 1,122,393.00 5,510,357.00 6,226,703.00 #REF!
18 EBIDTA 684,341.00 2,300,030.00 2,683,890.00 #REF!
19 Net Profit Before Tax 625,449.00 1,787,212.00 2,177,723.00 #REF!
20 Net Profit After Tax 625,449.00 1,787,212.00 2,177,723.00 #REF!
21 Depreciation 58,892.00 37,818.00 31,167.00 #REF!
22 Cash Accruals 684,341.00 1,825,030.00 2,208,890.00 #REF!

23 Long Term sources (8) 1,401,630.00 3,811,102.00 4,580,010.00 5,514,589.00
24 Long Term uses 303,699.00 1,306,290.00 1,554,832.00 1,700,855.00
(10+11+12)
Surplus/Deficit (To tally
25 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00
with point 15)
Dividends On Equity
Shares
- - - -
26
26
Dividends On Preference
Shares -
Average DSCR (for

proposed Term Loan) - -
Average DSCR considered

27 at the time of initial NA NA
sanction of Existing Term
Loan
Actual DSCR based on ABS - -
1 Net Sales 4,581,198.00 25,047,075.00 28,303,194.75 #REF!
2 (Export) 0 0 0 0
3 PBT/Net Sales (%) 13.65 6.66 7.14 7.69
4 Profit after tax 625,449.00 1,787,212.00 2,177,723.00 #REF!
Asset Turnover (Sales/ 2.17 2.39 2.44 #REF!
5 TTA)
6 Cash Accrual 684,341.00 1825030 2208890 #REF!

7 Paid up capital 1,401,630.00 4,580,010.00 5,514,589.00 #REF!
8 TNW 1,401,630.00 4,580,010.00 5,514,589.00 #REF!
9 ATNW 1,401,630.00 4,580,010.00 5,514,589.00 #REF!
10 TOL/TNW 0.51 1.29 1.10 #REF!
11 TOL/ATNW 0.51 1.29 1.10 #REF!
12 Current Ratio 2.55 1.44 1.51 1.63
13 DER - 1.09 0.91 #REF!
Operating Statement ( Rs Lakh)
F.Y 2020-21 F.Y 2021-22 F.Y 2022-23 F.Y 2023-24

S.no Particular Actual Actual Estimated Projected
1 Gross Inland Sales 4,581,198.00 25,047,075.00 28,303,194.75 #REF!
2 Gross Export Sales 0 0 0 0
3 Total Gross Sales 4,581,198.00 25,047,075.00 28,303,194.75 #REF!
4 Less : Excise Duty 0 0 0 0
5 Net Sales 4,581,198.00 25,047,075.00 28,303,194.75 #REF!
6 RM consumption/Purchase 4846140 19044659 21475777.75 #REF!
Stores & Spares Consumable
7 Goods 0 0 0 0
8 Power & Fuel 0 0 0 0
9 Printing &
stationary/carriage Inwards 16961 215450 269313 #REF!
10 Direct Labour 0 0 0 0
11 Other Mfg. Expenses 0 0 0 0

12 Depreciation 58,892.00 37,818.00 31,167.00 #REF!
13 Sub Total 4,921,993.00 19,297,927.00 21,776,257.75 #REF!
14 Opening WIP 0 0 0 #REF!
15 Closing WIP 0 0 0 #REF!
16 Cost of Production 4,921,993.00 19,297,927.00 21,776,257.75 #REF!
17 Opening FG - 6,650,245.00 6,849,752.00 #REF!
18 Closing FG 1,525,450.00 6,849,752.00 7,055,245.00 #REF!
19 Cost of Sales 3,396,543.00 19,098,420.00 21,570,764.75 #REF!
20 Gross Profit 1,184,655.00 5,948,655.00 6,732,430.00 #REF!
21 Intt on Term Loan - - - -
22 Interest on WCL - 475,000.00 475,000.00 #REF!
23 Interest on Others - - - -
24 Total Interest - 475,000.00 475,000.00 #REF!
Selling General
25 438,052.00 3,210,327.00 3,542,813.00 #REF!
Administrative Expenses
26 Operating Profit 746,603.00 2,738,328.00 3,189,617.00 #REF!
27 Interest on Bank Loan - 475,000.00 475,000.00 #REF!
28 Other Income 0 0 0 #REF!
29 Other Expenses 0 0 0 0
Net of Other Income
30
Expenses 0 0 0 #REF!
31 Profit Before Tax 746,603.00 2,263,328.00 2,714,617.00 #REF!
32 Provision for Tax 0 0 0 0
33 Deferred Tax 0 0 0 0
34 Net Profit 746,603.00 2,263,328.00 2,714,617.00 #REF!
35 ICR #DIV/0! 4.84 5.65 #REF!
36 PBDIT 684,341.00 2,300,030.00 2,683,890.00 #REF!
Full Figures
F.Y 2024-25 Financial Indicators F.Y 2020-21 F.Y 2021-22 F.Y 2022-23
Projected S.no Particular Actual Actual Estimated
#REF! 1 Paid-Up Capital 14.02 45.80 55.15
- 2 Reserves & Surplus - - -
- 3 Intangible Assets
- - -
#REF! 4 Tangible Net Worth
14.02 45.80 55.15
#REF! 5 Adjusted TNW (4+7-11)
14.02 45.80 55.15
- 6 Long term Liabilities (Net
of 7 below) - - -
Unsecured loans from
- 7
From Promoter and Family - - -
#REF! 8 Capital Employed (4+6+7)

14.02 45.80 55.15
#REF! 9 Total Outside Liabilities
7.09 59.22 60.81
#REF! 10 Gross Block

3.63 2.57 2.19
#REF! 10a Net Block

3.04 2.19 1.88
- 11 Investment in subsidiaires/
associâtes - - -
#REF! 12 Non-Current Assets - 13.36 15.13
#REF! 13 Current Assets

18.07 89.47 98.95
#REF! 14 Current Liabilities
7.09 59.22 60.81
#REF! 15 NWC
10.98 30.25 38.14
16 Net Sales/Revenues
- - -
#REF! Domestic 45.81 250.47 283.03
- Export
- - -
#REF! % growth - 4.47 13%
#REF! 17 Gross Profit 11.22 55.10 62.27
#REF! 18 EBIDTA 6.84 23.00 26.84
#REF! 19 Net Profit Before Tax 6.25 17.87 21.78
#REF! 20 Net Profit After Tax 6.25 17.87 21.78
#REF! 21 Depreciation
0.59 0.38 0.31
#REF! 22 Cash Accruals
6.84 18.25 22.09
#REF! 23 Long Term sources (8) 14.02 38.11 45.80
#REF! 24 Long Term uses
(10+11+12) 3.04 13.06 15.55
Surplus/Deficit (To tally
#REF! 25
with point 15) 10.98 25.05 30.25
Dividends On Equity
- Shares
- - -
26
26
Dividends On Preference
Shares
- - -
Average DSCR (for
- proposed Term Loan) - - -
Average DSCR considered
27 at the time of initial
NA sanction of Existing Term - - NA
Loan
- Actual DSCR based on ABS - - -
F.Y 2020-21 F.Y 2021-22 F.Y 2022-23
S.no Particular
Actual Actual Estimated
#REF! 1 Net Sales

45.81 250.47 283.03
0 2 (Export) - - -
#REF! 3 PBT/Net Sales (%) 13.65 6.66 7.14
#REF! 4 Profit after tax 6.25 17.87 21.78
#REF! Asset Turnover (Sales/ 2.17 2.39 2.44
5 TTA)
- - -
#REF! 6 Cash Accrual 6.84 18.25 22.09
#REF! 7 Paid up capital 14.02 45.80 55.15
#REF! 8 TNW 14.02 45.80 55.15
#REF! 9 ATNW 14.02 45.80 55.15
#REF! 10 TOL/TNW 0.51 1.29 1.10
#REF! 11 TOL/ATNW 0.51 1.29 1.10
#REF! 12 Current Ratio 2.55 1.44 1.51
#REF! 13 DER - 1.09 0.91
Operating Statement ( Rs Lakh)
F.Y 2024-25 F.Y 2020-21 F.Y 2021-22 F.Y 2022-23

Projected Particular Actual Actual Estimated
#REF! 1 Gross Inland Sales 45.81 250.47 283.03
0 2 Gross Export Sales - - -
#REF! 3 Total Gross Sales 45.81 250.47 283.03
0 4 Less : Excise Duty - - -
#REF! 5 Net Sales 45.81 250.47 283.03
#REF! 6 RM consumption/Purchase 48.46 190.45 214.76
Stores & Spares Consumable
0 7 Goods
- - -
0 8 Power & Fuel - - -
#REF! 9 Wages and Salary

0.17 2.15 2.69
0 10 Printing &
stationary/carriage Inwards
- - -
0 11 Other Mfg. Expenses - - -
#REF! 12 Depreciation 0.59 0.38 0.31
#REF! 13 Sub Total 49.22 192.98 217.76
#REF! 14 Opening WIP - - -
#REF! 15 Closing WIP - - -
#REF! 16 Cost of Production 49.22 192.98 217.76
#REF! 17 Opening FG - 66.50 68.50
#REF! 18 Closing FG 15.25 68.50 70.55
#REF! 19 Cost of Sales 33.97 190.98 215.71
#REF! 20 Gross Profit 11.85 59.49 67.32
- 21 Intt on Term Loan - - -
#REF! 22 Interest on WCL - 4.75 4.75
- 23 Interest on Others - - -
#REF! 24 Total Interest - 4.75 4.75
Selling General
#REF! 25
Administrative Expenses 4.38 32.10 35.43
#REF! 26 Operating Profit 7.47 27.38 31.90
#REF! 27 Interest on Bank Loan - 4.75 4.75
#REF! 28 Other Income - - -
0 29 Other Expenses - - -
Net of Other Income
#REF! 30
Expenses - - -
#REF! 31 Profit Before Tax 7.47 22.63 27.15
0 32 Provision for Tax - - -
0 33 Deferred Tax - - -
#REF! 34 Net Profit 7.47 22.63 27.15
#REF! 35 ICR #DIV/0! 4.84 5.65
#REF! 36 PBDIT 6.84 23.00 26.84
In Lakhs
F.Y 2023-24 F.Y 2024-25 100000
Projected Projected
#REF! #REF!
- -
- -
#REF! #REF!
#REF! #REF!
- -
- -
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
- -
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
- -
#REF! #REF!
- -
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
55.15 #REF!
17.01 #REF!
38.14 #REF!
- -
- -
- -
NA NA
- - 100000
F.Y 2023-24 F.Y 2024-25
Projected Projected
#REF! #REF!
- -
7.69 #REF!
#REF! #REF!
#REF! #REF!
- -
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
1.63 #REF!
#REF! #REF!
F.Y 2023-24 F.Y 2024-25

Projected Projected
#REF! #REF!
-
#REF! #REF!
-
#REF! #REF!
#REF! #REF!
- -
- -
#REF! #REF!
- -
- -
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
- -
#REF! #REF!
- -
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
- -
#REF! #REF!
#REF! #REF!
- -
- -
#REF! #REF!
#REF! #REF!
#REF! #REF!
Balance Sheet Spread
Actual Actual Projected Projected Projected
F.Y 2021- F.Y 2022- F.Y 2023- F.Y 2024- F.Y 2025-
Current Liability
22 23 24 25 26
WC from Our Bank - - - - -
WC from other Bank - 50.00 50.00 #REF! #REF!
Total WC from Bank - 50.00 50.00 #REF! #REF!
LC Creditor -- -- -- -- --
Trade Creditor 0.28 0.64 0.76 #REF! #REF!
Other Creditors 21.11 105.02 115.96 #REF! #REF!
Short Term Unsecured
- - - - -
Loan
Advance/ progress
- - - - -
payment from customers
Intt& other charges
accrued but not due for - - - - -
payment
Provision for Taxation - - - - -
Installment of Car Loan
- - - - -
payable in next 12 months
Installment of Term Loan
payable in next 12 months - - - - -
Other Statutory Liability - - - - -

due in I yr.
Other provisions due in 1
- - - - -
Yr.
Other Current Liability 0.15 0.25 0.30 #REF! #REF!
Total Current Liability
exc. WC Borrowing from 21.53 105.91 117.02 #REF! #REF!
Bank
Total Current Liability 21.53 155.91 167.02 #REF! #REF!
Term Liability
Deferred Tax Liabilty - - - - -
deferred payment credit - - - - -
Term Loan from Our Bank - - - - -
Term Loan from other - - - -
banks /FI -
Deferred payment Credit /
Vehicle Loan / Gratuity - - - -
Liability
Creditor for CAPEX - - - -
Unsecured Loan requires
bank permission for - - - -
refund.
Other Term Liability - - - -
Total Term Liability - - - - -
Total Outside Liability 21.53 155.91 167.02 #REF! #REF!
Net Worth 14.02 45.80 55.15 #REF! #REF!
Share Capital 14.02 45.80 55.15 #REF! #REF!
Share Application money - - - -
Gift from relatives - - - -
General Reserve - - - -
Development Reserve - - - -
Capital Subsidy - - - -
Other Reserves/Addition - - - -
Surplus of P& L Account - - - - -
DRAWING - - - -
Net Worth 14.02 45.80 55.15 #REF! #REF!
Total Liability 35.55 201.71 222.17 #REF! #REF!
Asset
F.Y 2021- F.Y 2022- F.Y 2023- F.Y 2024- F.Y 2025-
Current Assets 22 23 24 25 26
Actual Estimated Projecte Projected Projected

d
Cash & Bank Balance 0.53 2.98 3.40 #REF! #REF!
Govt& Other Trust
Securities
FD in Banks 0.00 0.00 0.00 0.00 0.00
Raw Material Stock --- --- --- --- ---
Stroes Spares & --- --- --- --- ---
Consumables
Work in Process 0.00 0.00 0.00 0.00 0.00
Finished Goods 15.25 68.50 70.55 #REF! #REF!
Total Inventory 15.25 68.50 70.55 #REF! #REF!
Sundry Receiveables 2.29 18.00 25.00 #REF! #REF!
Export Receiveables --- --- --- --- ---
vat credit --- --- --- --- ---
Advance to Supplier of Raw
--- --- --- --- ---
Material
Advance Income Tax --- --- --- --- ---
Loans & Advance 0.00 0.00 0.00 #REF! #REF!
Other Current Assets 0.00 0.00 0.00 0.00 0.00
Total Current Assets 18.07 89.47 98.95 #REF! #REF!
MARGIN ON WCL 0.00 0.00 0.00 0.00 0.00
Gross Block 3.63 2.57 2.19 #REF! #REF!

Depreciation to Date 0.59 0.38 0.31 #REF! #REF!
Net Block 3.04 2.19 1.88 #REF! #REF!
Capital WIP --- --- --- --- ---
Investment in Associates &
--- --- --- --- ---
Others
FD under Lien --- --- 15.13 #REF! #REF!
Advance to Supplier of
--- --- --- --- ---
Capital Goods
Deferred Receiveables
--- --- --- --- ---
maturing beyond 6 months
Other Non Current Assets 0.00 0.00 0.00 0.00 0.00

Non Consumables stores & --- --- --- --- ---
Spares
Total Non Current Asset 3.04 2.19 17.01 #REF! #REF!
Intangible Asset --- --- --- --- ---
Total Asset 21.11 91.66 115.96 #REF! #REF!
-14.44 -110.04379 (106.21) #REF! #REF!

Sharma Enterprises Cma

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Loan Amortisation Schedule

Loan 322,915.00 322,915.00

19,371,718.86 311,626.97 311,626.97

2. 25% of Project Annual Turnover 1,145,299.50 2,461,285.00 6,261,768.75 7,075,798.69

(i) 5% of Project Annual Turnover 229,059.90 492,257.00 1,252,353.75 1,415,159.74

(ii) Projected NWC 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00

(I) 20% of Projected Annual Turnover 916,239.60 1,969,028.00 5,009,415.00 5,660,638.95

(ii) Item 2 minus Item 3(ii) 916,239.60 1,969,028.00 5,009,415.00 5,660,638.95

5. Permissibile Bank Finance 916,239.60 1,969,028.00 5,009,415.00 5,660,638.95

6. Request for Bank Finance - 5,000,000.00 5,000,000.00 5,000,000.00

F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25

2. Other Current Liabilities

3. Working Capital Gap 1,097,931.00 7,504,812.00 8,025,178.00 8,813,734.00

4. Min. stipluated Net working 451,738.25 2,062,344.75 2,236,753.50 2,473,736.25

5. Actual/projected net working 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00

7. item 3 minus item 5 - 5,000,000.00 5,000,000.00 5,000,000.00

8. Maximum Permissible Bank

Other Income 0.00 0.00 0.00 0.00

Operating Profit / Loss 1,122,393.00 2,165,931.00 5,510,357.00 6,226,703.00

Profit Before Tax 625,449.00 656,110.00 1,787,212.00 2,177,723.00

Profit After Tax 625,449.00 656,110.00 1,787,212.00 2,177,723.00

EBIT 625,449.00 735,276.00 2,262,212.00 2,652,723.00

Cash Profit / Loss 684,341.00 702,795.00 1,825,030.00 2,208,890.00

Net Assets 303,699.00 257,014.00 219,196.00 188,029.00

Secured Loan-CC(H) - 5,000,000.00 5,000,000.00 5,000,000.00

Secured Loan-Term Loan - - - -

Secured Loan-Term Loan payable within 1 year - - - -

Total Debts - 5,000,000.00 5,000,000.00 5,000,000.00

Paid-up Capital 1,401,630.00 3,811,102.00 4,580,010.00 5,514,589.00

Interest on Loan - 79,166.00 475,000.00 475,000.00

Tangible Networth 1,401,630.00 3,811,102.00 4,580,010.00 5,514,589.00

Interest Coverage Ratio #DIV/0! 9.29 4.76 5.58

Net Working Capital 1,097,931.00 2,504,812.00 3,025,178.00 3,813,734.00

Current Assets 1,806,953.00 8,249,379.00 8,947,014.00 9,894,945.00

Current liabilities 709,022.00 5,744,567.00 5,921,836.00 6,081,211.00

Furniture and Fixture 104,701.00 - 104,701.00 10% 10,470.00 94,231.00

Total - - 362,591.00 58,892.00 303,699.00

M/S SHARMA ENTERPRISES

Furniture and Fixture 94,231.00 - 94,231.00 10% 9,423.00 84,808.00

Total 303,699.00 - 303,699.00 46,685.00 257,014.00

M/S SHARMA ENTERPRISES

Furniture and Fixture 84,808.00 - 84,808.00 10% 8,481.00 76,327.00

Total 257,014.00 - - 257,014.00 37,818.00 219,196.00

M/S SHARMA ENTERPRISES

Furniture and Fixture 76,327.00 - 76,327.00 10% 7,633.00 68,694.00

Total 219,196.00 - - 219,196.00 31,167.00 188,029.00

ACTUAL ESTIMATED PROJECTED PROJECTED

2,110,652 9,555,669 10,501,846 11,595,800

Fixed Deposit & Other Investment - 1,049,276 1,335,636 1,512,826

2,110,652 9,555,669 10,501,846 11,595,800

ACTUAL ESTIMATED PROJECTED PROJECTED

Sales 4,581,198.00 9,845,140.00 25,047,075.00 28,303,194.75

PBDIT 684,341.00 781,961.00 2,300,030.00 2,683,890.00

Opening Cash & Bank Balances - 52840.000 234,575.00 297,545.00

Increase in Capital 1,151,450.00 2,015,806.00 54,023.00 63,490.00

Cash Accruals 684,341.00 702,795.00 1,825,030.00 2,208,890.00

Increase in Secured Loans Payable - - - -

Increase in Unsecured Loan - - - -

Increase in CC Limit - 5,000,000.00 - -

Increase in Current Liabilities 709,022.00 35,545.00 177,269.00 159,375.00

Total : 2,544,813.00 7,806,986.00 2,290,897.00 2,729,300.00

OUT FLOW OF FUNDS ACTUAL ESTIMATED PROJECTED PROJECTED

Increase in other non CA - 1,049,276.00 286,360.00 177,190.00

Increase/Decrease in Current Assets 1,754,113.00 6,260,691.00 634,665.00 905,858.00